The Tamil Nadu Commercial Taxes Department has issued a comprehensive circular enabling virtual hearings in GST appeal proceedings under Section 107 of the TNGST/CGST Act. The move is aimed at reducing logistical burdens on taxpayers and professionals while ensuring efficient adjudication.
The Circular No. 3/2026 dated March 17, 2026, issued by the Commissioner of State Tax, introduces a structured framework for conducting personal hearings through video conferencing before First Appellate Authorities.
Table of Contents
Shift Towards Virtual Adjudication
Traditionally, personal hearings in GST appeals were conducted physically, requiring taxpayers and their authorised representatives to appear before appellate authorities. However, with taxpayers and professionals located across the country increasingly seeking flexibility, the department has now formally extended the option of virtual hearings.
The circular acknowledges these practical challenges and positions the move as a proactive measure to enhance accessibility and efficiency in the GST appellate process.
Option for Virtual Hearing: Procedure and Timelines
Under the new guidelines, the option for virtual hearing is not automatic but must be exercised by the taxpayer or their authorised representative. Upon receiving a personal hearing notice via the GST portal, the appellant must send a request from their registered email ID to the appellate authority’s official email address at least three days prior to the scheduled hearing.
If no such request is received within the stipulated timeframe, the authority is empowered to proceed with the hearing in physical mode as originally scheduled.
Further, the appellate authority is required to include details regarding the virtual hearing option as an attachment along with the hearing notice and also provide an official email ID for correspondence.
Platform and Conduct of Virtual Hearings
The circular mandates that virtual hearings will be conducted exclusively through the government-approved “CDOTmeet” application, ensuring a secure and standardised digital environment. Participants, including taxpayers and authorised representatives such as advocates or chartered accountants, must download and prepare the application in advance.
Each participant will receive a unique, secure link for the hearing at least two working days prior to the scheduled date. Importantly, this link is strictly confidential and cannot be shared with unrelated persons.
Virtual hearings are to be conducted from official premises of the appellate authority, maintaining institutional integrity even in a digital format.
Representation, Documentation and Compliance Requirements
The guidelines lay down detailed procedural requirements for representation. Where the appellant intends to be represented by an authorised representative, proper intimation must be given, and necessary documents such as vakalatnama or authorisation letter, along with identity proof and contact details, must be submitted in advance via email.
Participants are also expected to maintain decorum during virtual proceedings, including appropriate dress and professional conduct, underscoring that virtual hearings are to be treated with the same seriousness as physical hearings.
In terms of documentation, any additional submissions or documents must be self-attested and emailed to the appellate authority preferably within three working days after the hearing.
Standardised Communication Format Introduced
The circular also includes a standard attachment template to be used by appellate authorities while issuing hearing notices. This template informs taxpayers about the availability of virtual hearing and reiterates procedural requirements, thereby ensuring uniform communication across jurisdictions.
Mandatory Compliance and Administrative Directions
The circular directs all appellate authorities to strictly adhere to the prescribed guidelines while conducting virtual hearings. It further mandates wide publicity of the circular by displaying it on office notice boards and requires acknowledgment of receipt by all concerned officers.
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